https://www.taxtmi.com/caselaws?id=375037 Entitlement to credit or refund under Notification No. 56/2002-CE, as amended, depended on the scope and operation of the exemption regime governing refund availability to the manufacturer. The claim was treated as covered by an earlier jurisdictional HC decision, followed by a later Tribunal order on the same controversy, so the settled interpretation of the notification regime applied. On that basis, the demand for alleged excess credit could not be sustained, and the impugned order was set aside in favour of the assessee. en-us Thu, 06 Dec 2018 00:00:00 +0530 Thu, 14 Feb 2019 06:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375037 Entitlement to credit or refund under Notification No. 56/2002-CE, as amended, depended on the scope and operation of the exemption regime governing refund availability to the manufacturer. The claim was treated as covered by an earlier jurisdictional HC decision, followed by a later Tribunal order on the same controversy, so the settled interpretation of the notification regime applied. On that basis, the demand for alleged excess credit could not be sustained, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375037